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FTA Decision No. 6 of 2023
FTA Decision No. 6 of 2023 on Tax Deregistration Timeline for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Text as published by the Federal Tax Authority
English text as published by the Federal Tax Authority (an unofficial translation). The Arabic text prevails.
Preamble and recitals
Tax Deregistration Timeline for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses Federal Tax Authority Decision No. 6 of 2023 Issued 7 April 2023 (Effective from 1 June 2023)
The Chairman of the Board of Directors of the Federal Tax Authority has decided:
-Having reviewed the Constitution,
-Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments,
-Federal Decree-Law No. 28 of 2022 on Tax Procedures,
-Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses,
-Cabinet Decision No. 36 of 2017 on the Executive Regulation of Federal Law No. 7 of 2017 on Tax Procedures, and its amendments,
-Decision of the Chairman of the Board of Directors No. 9 of 2021 on the Delegation to the Vice Chairman of the Board of Directors of the Federal Tax Authority, and
-Pursuant to the approval of the Board of Directors on the policy of tax deregistration timeline, at the twenty-fifth meeting held on 28 February 2023.
#Article 1 Definitions
The words and expressions contained in this Decision shall have the same meaning assigned against each in the Federal Decree-Law No. 47 of 2022 referred to above, unless the context otherwise requires.
#Article 2 Timeline to Apply for Tax Deregistration
Related acts 2
FTA acts 2
FTA Public Clarifications 1
For the purposes of Clause 1 of Article 52 of Federal Decree-Law No. 47 of 2022 referred to above, the Tax Deregistration application shall be filed in accordance with the following timelines:
1.The natural Person shall file a Tax Deregistration application within 3 months of the date of cessation of the Business or Business Activity.
2.The juridical Person shall file a Tax Deregistration application within 3 months of the date the entity ceases to exist, cessation of the Business, dissolution, liquidation or otherwise.
#Article 3 Abrogation of Conflicting Provisions
Any provisions contrary to or inconsistent with the provisions of this Decision shall be abrogated.
#Article 4 Implementation of the Decision
This Decision shall be published in the Official Gazette and shall come into effect as of 1 June 2023.
Source: Federal Tax Authority publication, ed. “FTA text”. Original file.